论文部分内容阅读
存货的正确确认、计量和披露对于企业的财务状况、经营成果具有重大影响。根据《国务院关于〈企业财务通则〉、〈企业会计准则〉的批复》(国函[1992]178号)的规定,财政部对《企业会计准则》(财政部令第5号)进行了修订,修订后的《企业会计准则——基本准则》已经部务会议讨论通过,公布自从2007年1月1日起施行,上市公司先实施,随后逐步推广到所有企业。文章就新旧存货会计准则变化对企业的影响进行了分析说明。
The correct confirmation, measurement and disclosure of inventories have a significant impact on the financial status and operating results of the enterprise. According to the Reply of the State Council on General Principles of Corporate Finance and Accounting Standards for Business Enterprises (Guohan [1992] No. 178), the Ministry of Finance revised the “Accounting Standards for Business Enterprises” (MOF Decree No. 5) The revised “Accounting Standards for Business Enterprises - Basic Standards” has been discussed and approved by the ministerial meeting. Since its implementation on January 1, 2007, the listed companies have been implemented first and then gradually extended to all enterprises. The article analyzes the impact of changes in the accounting standards for old and new inventories on the business.